Goods and Services Tax

Case-Laws – GST – Highlights – The HC accepted the apology tendered by GST officers for the manner of arrest of Mr. Mishal J. Shah, Karta of the Petitioner HUF and Director of M/s. JMC Metals Private Limited, in relation to alleged fraudulent availment of input tax credit of approximately Rs. 9.54 crores by the company. The petition was disposed of after the officers' apology was accepted. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Dated:- 9-1-2025 PTI – News – Congress spreading propaganda against GST: BJP Dated:- 9-1-2025 – New Delhi, Jan 9 (PTI) The BJP on Thursday accused the Congress of spreading propaganda against the GST as the opposition party is “rattled by the success” of the indirect tax regime. In a statement, BJP national spokesperson Syed Zafar Islam said, “The Congress is the biggest hindrance to the country's development. The party is rattled by the success of the GST because it no longer has any loopholes, depriving the Congress of corruption.” As a result, he claimed, the Congress has been attempting to tarnish the image of GST from the start. Congress president Mallikarjun Kharge on Thursday alleged that the Narendra Modi government has made t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Dated:- 9-1-2025 PTI – News – 'Complicated' GST was brought to loot poor and middle class: Gujarat Cong chief Dated:- 9-1-2025 – New Delhi, Jan 9 (PTI) Criticising the GST introduced by the Narendra Modi government as “tax terrorism”, the Congress's Gujarat unit president Shakti Sinh Gohil on Thursday alleged the “complicated” tax regime was brought to “loot the poor and middle class”. Addressing a press conference here ahead of the assembly elections in Delhi, Gohil said the Goods and Services Tax (GST) slabs created by the government has put an unbearable burden on the poor, common people, salaried, working class, farmers, traders, small shop keepers, and even those travelling by autorickshaws. The Modi government, Gohil alleged, pr

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Dated:- 9-1-2025 PTI – News – Modi govt has made GST a means of 'looting' poor, middle class: Kharge Dated:- 9-1-2025 – New Delhi, Jan 9 (PTI): Congress president Mallikarjun Kharge on Thursday alleged that the Narendra Modi government has made the Goods and Services Tax (GST) a means of “looting” the hard-earned money of the poor and middle class and demanded that it end this “tax terrorism” and “loot” in the upcoming Union Budget. Kharge further alleged that nine types of rates make GST “complex and absurd” and not a “good and simple tax”. “Call it 'Gabbar Singh Tax' or 'Household Destruction Tax' or 'Give Sitharaman Tax'! Whatever name we call BJP's GST, one thing is certain the Modi government has made GST a means of looting the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Dated:- 9-1-2025 PTI – News – GST collection increased 170% in 5 years, people hardly saw its benefits: Congress leader Khera Dated:- 9-1-2025 – Jaipur, Jan 9 (PTI) Congress leader Pawan Khera on Thursday said though the Income Tax and GST collection saw an increase of 240 per cent and 170 per cent in the last five years, their benefits have not trickled down to the people. He said the middle class and the poor have been hurt the most because of the Goods and Services Tax in the country. He said that the BJP led government at the Centre talks about 'One Nation-One Tax' but has three slabs of taxes on popcorn. “If you talk to any shopkeeper or customer in the whole country, they are troubled by the GST. The entire middle class, low inc

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

er cent GST. There are a total of nine GST slabs and it is for the first time that equipment and tractors of the farmers have come under the GST ambit, he said. Khera also claimed that GST evasion which was Rs 1 lakh crore in 2022-23 doubled in the fiscal year 2023-24. Replying to a question on INDIA bloc, Khera said that the alliance fought the Lok Sabha election collectively and stopped Prime Minister Narendra Modi from having his dream of 420 seats fulfilled. “India alliance was a national level alliance and it is still there. States have different situations. In Punjab and Delhi, our units have decided to fight alone. So, it is not a matter to be perplexed,” he said. Khera also accused Modi of being cowardly, saying he did not call any

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Dated:- 9-1-2025 PTI – News – Rationalise GST slabs, provide relief to middle class, lower income groups: Cong leader Pilot Dated:- 9-1-2025 – Mumbai, Jan 9 (PTI) Ahead of the Union Budget, Congress general secretary Sachin Pilot on Thursday demanded that the Centre rationalise goods and services tax (GST) slabs and provide relief to the middle class and lower income groups. Addressing a press conference here, the former Union minister said the BJP-led NDA government should unveil GST 2.0 in the budget for fiscal year 2025-26 to be presented in Parliament on February 1. GST, a single tax on the supply of goods and services levied on every value addition, came into force on July 1, 2017, when the BJP was in power at the Centre. After s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Dated:- 9-1-2025 – News – Implementation of mandatory mentioning of HSN codes in GSTR-1 & GSTR 1A Dated:- 9-1-2025 – After successful implementation of Phase-I Phase-II now Phase-III regarding Table 12 of GSTR-1 1A is being implemented, from return period January 2025. In this phase manual entry of HSN has been replaced by choosing correct HSN from given Drop down. Also, Table-12 has been bifurcated into two tabs namely B2B and B2C, to report these supplies separately. Further, validation

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Dated:- 9-1-2025 PTI – News – IndiaÂ’s GST worldÂ’s ‘worstÂ’ tax regime, middle class contributing to govt's revenue collection: Cong Dated:- 9-1-2025 – Ahmedabad, Jan 8 (PTI) The opposition Congress on Thursday called IndiaÂ’s GST the worldÂ’s “worst” such regime, accusing the government of being interested only in imposing new levies under the cover of rationalisation. The country has reached a point where the middle class is propping the governmentÂ’s tax revenue because corporates are not paying as much tax revenues due to a downturn in business, claimed party spokesperson Rangarajan Mohan Kumaramangalam here. Calling the present system “tax terrorism”, the Congress leader hoped Prime Minister Narendra Modi will “rectify the faulty” GST

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s now trying to tax the only people left who are actually buying products. “In the end, that consumption will also come down, resulting in further job losses,” he said. Instead of focusing on the shrinking middle class and the tax burden on it, the government wants to collect tax from wherever it can, said the Congress leader. “It will come up with some reason to impose new taxes and cess under GST in some sort of vague method of rationalisation. In the end, it will kill whatever consumption, which is already reducing, (happening) in our economy,” he said. According to a new study, 64 per cent of India’s GST collection comes from the bottom 50 per cent of the population, claimed Kumaramangalam. “We are going after the poorest of the poor. H

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ng introduced on goods consumed by the common public, he said. “Today, there are nearly nine different rates of GST, starting from 0 per cent to 28 per cent. If we consider cess, some products like tobacco attract a 35 per cent tax,” he said. According to Kumaramangalam, confusion about tax slabs is adversely affecting small businesses because compliance has become a huge challenge. “This (compliance) is not an issue for large corporates because they have a separate department to handle it. These complications are benefiting large companies only. The economy is slowing down because the government is taking people’s money, leaving them with nothing to spend,” he said. He batted for tax reforms saying they are needed to achieve a healthier GD

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Case-Laws – GST – Highlights – Petitioner's GST registration cancellation set aside by HC on condition of depositing outstanding tax dues including interest and penalty within one week and applying for reversal of cancellation. Competent authority directed to consider application and pass appropriate order within one week from production of certified HC order copy along with application. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Case-Laws – GST – Highlights – The AAAR held that the respondent, M/s. Sikka Ports and Terminals Ltd., is not eligible for availing input tax credit (ITC) on input services for repairs and maintenance of Diving Support Vessels (DSVs) and Security Patrol Vessels (SPVs) as these vessels are not used for transportation of goods. Additionally, the respondent cannot claim ITC on hiring of SPVs u/s 17(5)(b) of the CGST Act, 2017, as the hiring service was not used for making an outward taxable supply of the same category of service or as an element of a taxable composite or mixed supply. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Case-Laws – GST – Highlights – The AAAR held that the respondent is not liable to pay GST on free bus transportation facility provided to its employees as per employment contract. ITC is admissible for transportation services with a seating capacity of more than 13 persons. Recoveries made by the applicant from employees for providing canteen facility are exempt under Sl. No. 15 of N/N. 12/2017 – Central Tax (Rate) dated 28.06.2017. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Dated:- 8-1-2025 – News – Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Rajasthan Dated:- 8-1-2025 – Dear Taxpayers, This is to inform taxpayers about recent developments concerning the application process for GST registration. It is advised to keep the following key points in mind during the registration process. 1. Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk parameters for Biometric-based Aadhaar Authentication and taking a photograph of the applicant along with the verification of the original copy of the documents uploaded with the application. 2. The above-sai

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the application as per the existing process. 5. However, if the applicant receives the link as mentioned in point 3(b), she/he will be required to book the appointment to visit the designated GSK, using the link provided in the e-mail. 6. The feature of booking an appointment to visit a designated GSK is now available for the applicants of Rajasthan. 7. After booking the appointment, the applicant gets the confirmation of appointment through e-mail (the appointment confirmation e-mail), she/he will be able to visit the designated GSK as per the chosen schedule. 8. At the time of the visit of GSK, the applicant is required to carry the following details/documents (a) a copy (hard/soft) of the appointment confirmation e-mail (b) the details o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Notifications – GST – Highlights – Additional/Joint Director (Intelligence) of Directorate General of GST Intelligence Headquarters (DGGI-Hq), Central Board of Indirect Taxes and Customs in Department of Revenue, Ministry of Finance designated as nodal officer u/s 14A(3) of Integrated Goods and Services Tax Act, 2017 for purposes of Information Technology (Guidelines for Intermediaries and Digital Media Ethics Code) Rules, 2021 pursuant to Section 79(3)(b) of Information Technology Act, 2000. Notification effective from date of publication in Official Gazette. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Dated:- 8-1-2025 – News – The Central Government, on the recommendations of the 54th GST Council , had issued Notification No. 22/2024 CT dated 08.10.2024 and notified that any registered person against whom any order confirming demand for wrong availment of ITC, on account of contravention of provisions of sub-section (4) of section 16 of the said Act had been issued, but where such ITC is now available as per the recently inserted sub-sections (5) and/or (6) of section 16 of the Act, would now be able to file an application for rectification of such demand orders. A functionality has now been made available on the Portal for taxpayers to file an application for rectification of such orders issued under section 73 / 74 . They can fi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Case-Laws – GST – Highlights – Petitioner challenged impugned order by respondent regarding difference in outward supply between GSTR 3B and books of accounts, non-filing of GSTR 9 & 9C, non-payment of tax under RCM for freight charges, and non-payment of tax for private coaching fee receipts. HC held petitioner shall pay 25% of demand after deducting paid amount, subject to verification. Impugned order treated as show cause notice; petitioner to file objections within four weeks. Petition disposed of. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Case-Laws – GST – Highlights – The HC held that issuing a consolidated show cause notice for multiple assessment years from 2019 to 2023-24 was erroneous. It relied on precedents from Karnataka and Madras HCs which held that separate notices should be issued for each year u/s 73 of the GST Act. The HC granted an extension till 21.11.2024 for filing a reply to the 1622-page notice and excluded the corresponding period for passing orders to offset the delay. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Case-Laws – GST – Highlights – The HC granted bail to the accused petitioner who was charged with creating fake firms, issuing invoices, and passing on input tax credit in violation of Section 132 of the Central Goods and Service Tax Act, 2017. The HC found that the prosecution heavily relied on statements recorded u/s 70, but failed to include those individuals as witnesses, depriving the accused of the right to cross-examine. Additionally, despite filing the complaint, the Department could not determine the amount of input tax credit claimed by beneficiaries after over a year of investigation. The HC noted that once a complaint is filed, no further evidence can be used against the accused. Considering the maximum punishment of five years and the accused's custody of five months, the HC allowed the bail application subject to conditions. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Case-Laws – GST – Highlights – The HC held that the respondent no. 2, a government entity, is liable to pay the petitioner the difference in GST amount at 6% from 01.01.2022 to 30.09.2022 within three months, failing which interest at 6% per annum shall be payable from the date of entitlement, as the GST rate was enhanced from 12% to 18% during this period according to respondent no. 4, the state GST department. The petition was disposed of. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Case-Laws – GST – Highlights – HC held that the order disallowing credit passed by Deputy Commissioner without hearing petitioner violated principles of natural justice. The notice was issued by Joint Commissioner who lacked competence. Deputy Commissioner, though competent authority, didn't give notice or hear petitioner before passing impugned order. HC kept respondents' action of blocking electronic credit ledger in abeyance and restrained from giving effect to decision of blocking credit ledger. Matter listed for final hearing. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Case-Laws – GST – Highlights – Refund due to inverted rate of duty structure: HC disposed of the petition allowing the petitioner-Firm to file a fresh refund application for services covered by the retrospective amendment to Rule 89(5) of CGST Rules 2017. The respondents were directed to decide the application strictly per the amended rule and applicable laws, requiring them to operate the GST portal accordingly. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Case-Laws – GST – Highlights – Respondent failed to reduce, re-fix and display MRPS commensurately after GST rate reduction on impacted SKUs w.e.f. 15.11.2017 and convey the same to dealers, thereby not passing on tax reduction benefit to consumers in violation of Section 171 of GST Act as per Delhi HC judgment [2024 (1) TMI 1248]. DGAP report stating no violation cannot be accepted. DGAP directed to reinvestigate case as per HC judgment and submit report u/r 133(4) of CGST Rules, 2017. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Case-Laws – GST – Highlights – AAAR dismissed appellant's appeal. Product 'Aorom Herbal Smokes' classifiable under HSN 24029010 (tobacco substitutes), not HSN 3004 (medicinal products). Appellant failed to substantiate product as 'medicinal cigarettes' under Drugs and Cosmetics Act, 1940 by not providing authoritative Ayurvedic text used for manufacturing. Appellant's own brochure claimed product as cigarette substitute aimed at assisting smokers to quit habit. Therefore, product attracts GST rate applicable to tobacco substitutes. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Case-Laws – GST – Highlights – The AAAR held that for construction services, the time of supply for GST purposes is the date of receipt of mobilization advance, being the earliest of the date of issue of invoice or receipt of payment. The mobilization advance constitutes payment and consideration, despite appellant's contention that it is merely a transaction in money. The notification No. 66/2017-CT (Rate) is inapplicable as the supply pertains to services. Consequently, the appeal by M/s S.P. Singla Constructions P Ltd. was rejected. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Case-Laws – GST – Highlights – Co-owner's application for cancellation of GST registration granted to another co-owner rejected. HC held clause (a) governing ownership document sufficed; clause (c) requiring consent letter inapplicable where not sole owner. Petition dismissed. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Case-Laws – GST – Highlights – HC held that respondent Corporation cannot demand GST from petitioners on penalty imposed for non-attendance of leakage complaint as there was no “supply of goods/services” by Corporation to petitioners. To demand GST, it must be proved that there is “supply of goods/services” by person collecting tax to person from whom tax is recovered. Here, no service was supplied by Corporation to petitioners while imposing penalty. Amounts sought were not for tolerating an act but for not following terms of agreement/guidelines framed by Corporation as deterrent against future breach. Petition dismissed. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =